HC Deb 01 November 1994 vol 248 c999W
Mr. Gordon Prentice

To ask the Chancellor of the Exchequer to what extent United Kingdom Members of the European Parliament are exempt from United Kingdom taxation.

Sir George Young

United Kingdom members of the European Parliament are exempt from United Kingdom taxation in only one respect. A ruling of the European Court of Justice in 1981 said that expense allowances intended to defray costs, paid by the European Parliament to its Members, are not liable to United Kingdom tax.